In a 12-page opinion filed yesterday, Fritsch said, Judge Kenneth G. Biehn ruled that attorney Samuel Litzenberger pursued a sound strategy at the trial in which Kelsall-Whitney was found guilty of stealing almost $700,000 from the Quakertown and Palisades school districts while serving as delinquent tax collector.

Kelsall-Whitney's new attorney, Carol Alexander of the county public defender's office, could not be reached for comment.

Fritsch said he expects Kelsall-Whitney to include the county judge's decision in an overall appeal of her case to state Superior Court.

Two months ago, Superior Court denied a partial appeal that did not include the charges about Litzenberger. It has agreed to hear the entire case again, Fritsch said.

The issue raised at a hearing about Litzenberger last week was this: Why didn't he request that Whitney be charged with embezzlement instead of theft? Fritsch said embezzlement carries a maximum penalty of five years, while theft carries a maximum of seven.

But according to Fritsch, Litzenberger said it was better that Whitney not be charged with embezzlement because that would have required the court to view her under the terms of the Local Tax Collection Law.

And that, Fritsch attributed to Litzenberger, would have made her vulnerable to allegations that she failed to submit proper reports plus other charges.

Judge Biehn "essentially held that Litzenberger had a reasonable strategy," Fritsch said.

Almost two years after being convicted by Judge Biehn, Kelsall-Whitney began serving a two-to-four-year term in Bucks County Prison in April.

She was able to stave off the start of her prison term until then through the appeals process but was ordered to prison after Superior Court refused to overturn the Springfield Township woman's conviction.

However, Superior Court sent the Litzenberger issue back to Bucks County Court. Now that county court has ruled, Fritsch said, Superior Court will hear Kelsall-Whitney's entire post-trial motion.

Kelsall-Whitney, who operated the Quakertown-based Penn Services, financed a lavish lifestyle at the tax district's expense, according to court testimony. Among the bills she paid with the district's Penn Services account were Diner's Club and Wanamaker's credit cards and her daughter's college tuition at the American College in Paris.

So far, Quakertown School District has recovered $440,000 from various sources, including a $300,000 out-of-court settlement with its former auditor, Dreslin and Co. of Norristown, and $110,000 from Kelsall-Whitney's bonding company.